IMPORTANT POINT
Registration of gift deed in favour of a deity do not require registration.

JUDGMENT

Dr. A.K. Rath, J.—The seminal question that hinges for consideration as to whether a gift deed in favour of a deity requires registration ?

2. Plaintiff-petitioner instituted C.S. No.81 of 2014 in the court of the learned Civil Judge (Junior Division), Bargarh, for permanent injunction. The case of the plaintiff is that the suit land had been orally gifted by one Bhajana Sahu Gountia to the plaintiff-deity. He executed a deed of acknowledgement on 21.04.1956.

3. The defendant filed written statement denying the assertions made in the plaint. In course of hearing of the suit, the unregistered gift deed dated 21.4.1956 was sought to be exhibited. Defendant filed objection. Learned trial court has assigned the following reasons and rejected the application on 14.9.2016

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A gift of immovable property requires compulsory registration and necessary stamp duty as per Indian Stamp Act, 1899 is required to be affixed. Article 33 of the Indian Stamp Act, 1899 says that a deed of gift is required the same stamp duty as required in conveyance. In this case, the gift deed dated 21.04.1956 has been scribed on a plain paper and no necessary stamp duty has been affixed. Sec.35 of the Indian Stamp Act bars to admit in evidence such instruments which are chargeable with duty, unless the instrument is duly stamped. Hence, the deed of gift dated 21.04.1956 being unstamped document cannot be marked as exhibit unless impounded.”

4. Heard Mr.Baibaswata Panigrahi, learned Advocate for the petitioner and Mr.Amit Prasad Bose, learned Advocate for the opposite party.

5. Criticizing the order, Mr.Panigrahi, learned Advocate for the petitioner submits that Bhajana Sahu Gountia, son of Mukha Sahu had orally gifted the land in favour of the deity. Thereafter, he executed a plain paper agreement in token of acknowledgment of gift deed. Even if the said document is construed to be a gift deed, the same does not require registration. To buttress the submission, he places reliance on the decision of the apex Court in the case of Sainath Mandir Trust v. Vijaya & Ors., AIR 2011 SC 389.

6. Per contra, Mr. Bose, learned Advocate for the opposite party submits that the suit property had not been gifted in favour of the deity. He further submits that u/s.123 of the Transfer of Property Act, 1882, the gift deed requires registration. In the instant case, it is a plain paper gift deed. Learned trial court has rightly impounded the same.

7. In Sainath Mandir Trust, the apex Court held that :

“14. It is no doubt true that the gift deed was an unregistered instrument and no title could pass on the basis of the same under Section 123 of the Transfer of Property Act. However, when the document is in the nature of a dedication of immovable property to God, the same does not require registration as it constitutes a religious trust and is exempt from registration. We have taken note of a Full Bench decision of the Madras High Court reported in the case of Narasimhaswami vs. Venkatalingam and others, AIR 1927 Mad. 636 wherein it was held that Section 123 of the Transfer of Property Act does not apply to such a case for “God” is not a “living person” and so the transaction is not a “transfer” as defined by Sec.5 of the Transfer of Property Act. Thus, a gift to an idol may be oral and it may be effected also by an unregistered instrument. But a different view has been taken in the case of Bhupati Nath vs. Basantakumari, AIR 1936 Cal. 556 ; Chief Controlling Revenue Authority vs. Sarjubai, AIR 1944 Nag. 33. In the Full Bench decision of the Madras High Court in the matter of Narasimhaswami (supra), it had been argued that a gift to idol of lands worth over Rs.100 requires registration and that a mere recital in the deed of gift which had been made, would not pass property. But it had been held by the Full Bench that dedication of property to God by a Hindu does not require any document and that property can be validly dedicated without any registered instr